SOHAN LAL & SONS,JABALPUR V. ACIT, CIRCLE 2(1), JABALPUR

ITA 147/JAB/2024

AI Insights

The case involves Sohan Lal & Sons, the appellant, contesting an assessment order for the year 2017-18 passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961. The initial appeal by the assessee against this order was dismissed by the CIT(A). The primary contention in the appeal to the Tribunal was the lack of adequate opportunity provided to the assessee to present their case and the rejection of the cash books by the CIT(A) due to insufficient documentary evidence. Both parties were heard, and it was agreed that the issues required further verification and a fair opportunity for the assessee to present evidence.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838700 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 09-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAHUL PADHA; JC
• Assessee Lawyers: SAPAN USRETHE
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"I.T.A. No.147/JAB/2024 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.147/JAB/2024 Assessment Year:2017-18 Sohan Lal & Sons 722-725, Russel Crossing, Russel Chowk, Jabalpur-482001. PAN:ABBFS3606E Vs. ACIT Circle-2(1) Annexue Building, Aayakar Bhawan, Napier Town, Jabalpur-482001. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.147/JAB/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 11.06.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1065554642(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that in this case, assessment order dated 23.12.2019 was passed by the Assessing Officer u/s 143(3) of Income Tax Act, 1961 (“Act”, for short). The assessee’s appeal against the assessment order was dismissed by the Ld. CIT(A). (C) Representatives of both sides were heard at the time of hearing. Materials on record were perused. At the time of hearing, the Ld. Counsel for the assessee submitted that the assessment order was passed by the Assessing Officer without providing adequate opportunity to the assessee. Further, he submitted that the cash books uploaded by the assessee was rejected by the Ld. CIT(A) and adverse view was taken against the assessee Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri Rahul Padha, JC-2 Printed from counselvise.com I.T.A. No.147/JAB/2024 Assessment Year:2017-18 2 on the ground of lack of necessary documentary evidence. However, the Ld. Counsel for the assessee submitted that the assessee was not provided reasonable opportunity to furnish the evidence desired by the Ld. CIT(A). He further submitted that issue in dispute should be restored back to the file of Assessing Officer with the direction to pass de novo order in accordance with law, after providing reasonable opportunity to the assessee. The learned Departmental Representative expressed no objection to this, and agreed that issues in dispute need further verification at the end of the Assessing Officer. In view of the foregoing, the impugned appellate order of the Ld. CIT(A) is set aside and issue in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo order and on this specific issue in accordance with law, after providing reasonable opportunity to the assessee. The learned Departmental Representative was also in agreement with this. All grounds of appeal are treated as disposed of in accordance with the aforesaid direction. (D) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 19/02/2026) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 19/02/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur Printed from counselvise.com "